Legal Opinion
Crystal Mountain, Inc. v. Department of Revenue
Court of Appeals of Washington
Decided March 5, 2013No. 42081-3-IIPublishedCited by 2 opinions
1Opinion of the CourtWorswick, C.J.
¶1 Crystal Mountain Inc. appeals a judgment denying a full refund of its payment of the leasehold excise tax. Crystal Mountain argues that it does not have a taxable “leasehold interest” as the applicable statute defines that term. We affirm.
FACTS
¶2 Crystal Mountain Inc. operates a ski resort located on federal land in the Mt. Baker-Snoqualmie National Forest. Crystal Mountain runs the resort as a business for profit; it charges guests fees for the use of services and equipment, and it operates retail stores and restaurants.
¶3 The United States Forest Service has granted Crystal Mountain a…
2Cases cited24 opinions
- Department of Ecology v. Campbell & Gwinn, L.L.C.Washington Supreme Court · 2002
- State, Dept. of Ecology v. Campbell & GwinnWashington Supreme Court · 2002
- Berg v. HudesmanWashington Supreme Court · 1990
- Jones v. JonesWashington Supreme Court · 2004
- In Re Estate of JonesWashington Supreme Court · 2004
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3Cited by2 opinions
- Brian Cortland v. Lewis CountyCourt of Appeals of Washington · 2021
- Rec Solar Grade Silicon, Llc v. Melissa McKnightCourt of Appeals of Washington · 2020